1Creativ-Ceutical, Paris, France, 2ZRx Outcomes Research Inc., Belgrade, Serbia and Montenegro, 3Reckitt Benckiser Pharmaceuticals, Inc. /NA, Richmond, VA, USA, 4Creativ-Ceutical, Tunis, Tunisia Objectives: Buprenorphine/naloxone (BUP/NAL) combination is a well known treatment for opioid dependence. As a chronic relapsing disorder, some patients alternate between periods of on treatment and off treatment. The aim of this study was to compare health care resource utilization and costs between these patients and patients treated continuously. MethOds: Statistical analyses were conducted on a Medicaid insurance claims database (TruvenHealth MarketScan® Medicaid) from January 2007 to June 2012. Patients with at least two treatment episodes in the first year after the initial filled prescription were identified. The end of a treatment episode was defined as a period of 60 days with no filled BUP/ NAL prescriptions following the theoretical end of the last filled prescription. An ordered logistic regression model was used to analyze the impact of initial treatment episode duration on the number of new episodes in the year following the end of the first episode. Health care resource utilization and related costs during the first year after initiation were compared between the two groups. Results: 2,223 patients were included in the analysis. During the first year, 86% of patients had only one treatment episode, 13% had two and 1% had three. Compared to patients who remained in treatment continuously over 12 months, the multiple treatment episode group had lower medication costs (-$2,877) but higher psychiatric inpatient costs (+$720), non-psychiatric inpatient costs (+$2001) and emergency room costs (+430) over 12 months. Total health care costs over 12 months were higher among multiple treatment episode patients ($16,583 vs. $15.123, p= 0.0004). cOnclusiOns: Despite lower medication costs, total health care costs over 12 months were higher among patients with multiple treatment episodes compared to patients treated continuously.